RA 8424: Title II, Chapter V – Computation of Taxable Income

Title II – Income Taxation, CHAPTER V – Computation of Taxable Income

SEC. 31. Taxable Income Defined. – The term ‘taxable income‘ means the pertinent items of gross income specified in this Code, less deductions, if any, authorized for such types of income by this Code or other special laws. (As amended by RA No. 10963 (December 19, 2017)).

(Manual encoding credits: Jacky Margaret Adriano)

Updates

Revenue Regulations No. 014-2025 – VAT on Digital Services

Revenue Memorandum Circular No. 34-2025

Revenue Memorandum Circular No. 32-2025

Revenue Regulations No. 13-2025

Republic Act No. 12079

2025 Filing of Annual Financial Statements and General Information Sheet

Revenue Regulations No. 012-2025

Seminar Schedules

Jun 17 - Jun 18, 2025

Live Webinar on Ph Payroll Computations and Taxation

Jun 18, 2025

Live Webinar: Input VAT Refund

Jun 24 - Jun 25, 2025

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Jun 26, 2025

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Jun 27, 2025

Live Webinar: Quarterly BIR Tax Updates- with CPD Units

Jul 02, 2025

Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions

Jul 03, 2024

Live Webinar: Basic Bookkeeping Refresher Course

Jul 08 - Jul 09, 2025

Live Webinar: Withholding Taxes, Subjects & Applications

Jul 17 - Jul 18, 2025

Live Webinar: Value Added Tax: In and Out

Aug 05, 2025

Live Webinar: SEC Dividend Declarations

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